COMMISSIONER OF INCOME TAX (LARGE TAX PAYER UNIT), KOLKATA vs. UNITED BANK OF INDIA

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ITA/116/2019HC CalcuttaWBCHCO000323201924 November 2023Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court at Calcutta, upon hearing the joint submission of both the appellant (Revenue) and the respondent (assessee), allowed the oral request for correction. The Court directed that in the second line at page 2 of the order dated 24.11.2023, the figures '2005-06' appearing after the words 'assessment year' shall be deleted and in their place, the figures '2004-05' shall be substituted. The order dated 24.11.2023 has been corrected accordingly. The Court also directed that a certified copy of the order, if already issued, shall be corrected by the office. No other issues were decided on merits.

What were the facts?

This matter concerns a correction to an order passed by the High Court at Calcutta on November 24, 2023. The appeal was filed by the Commissioner of Income Tax (Large Tax Payer Unit) Kolkata, against United Bank of India. Both the appellant (Revenue) and the respondent (assessee) jointly requested a correction in the second line of page 2 of the aforementioned order. Specifically, they sought to delete the assessment year 2005-06 and substitute it with the assessment year 2004-05. The Court heard the submissions of both learned counsels and allowed the oral request for correction.

What were the issues?

1. Whether the assessment year mentioned in the order dated 24.11.2023 requires correction from 2005-06 to 2004-05? Assessee's Contention: The assessee, through its counsel Mr. Avra Mazumdar, jointly submitted with the appellant that the assessment year 2005-06 appearing in the order needs to be corrected to 2004-05. Revenue's Contention: The appellant, represented by Ms. Smita Das De, also jointly submitted that the assessment year 2005-06 in the order requires correction to 2004-05.

AI-generated summary — verify with the full judgment below

ITA/116/2019 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, (LARGE TAX PAYER UNIT) KOLKATA -Versus- UNITED BANK OF INDIA BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 24th January, 2024 Appearance: Ms. Smita Das De, Adv. ...for the appellant. Mr. Avra Mazumdar, Adv. ...for the respondent. The Court: Heard Ms. Smita Das De, learned standing counsel for the appellant and Mr. Avra Mazumdar, learned counsel for the respondent/assessee. Both the learned counsel for the parties jointly submit that the second line at page 2 of the order dated 24.11.2023 needs to be corrected by deleting the assessment year 2005-06 and, in place substituting the assessment year 2004-05. In view of the aforesaid, in the second line at page 2 of the order dated 24.11.2023, the figures “2005-06” appearing after the words “assessment year” is deleted and in place the figures “2004-05” is substituted.

2 The order dated 24.11.2023 has been corrected accordingly. The oral request for correction is hereby allowed. Certified copy of the order dated 24.11.2023, if already issued, shall be corrected by the office accordingly. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.

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